In this age of mergers and acquisitions, it is difficult to maintain one's company identity. Each day, the Wall Street Journal reports on buyouts and consolidations. Companies are growing to a point that the service and management of individual food service accounts have become a low priority. Because of the enormous size of the overhead structure, applicable fees in subsidized accounts and level of service have grown disproportionately. Fee levels have to be established at a higher level in order to support not only the unit costs, but a bulky overhead aggregate of non-direct, corporate expenses. This theme carries through in profit/loss accounts as well as subsidy/management fee accounts. Minimum profit requirements dictate a normally higher pricing structure in order to support all of the above.